P A Gibbons Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06010721

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		188,865		134,850

			188,865		134,850
CURRENT ASSETS
Stocks	5	600		600
Debtors	6	21,696		20,405
Cash at bank and in hand		1,357,608		1,442,076

		1,379,904		1,463,081
Creditors: Amounts Falling Due Within One Year	7	(12,085 )		(5,327 )

NET CURRENT ASSETS (LIABILITIES)			1,367,819		1,457,754

TOTAL ASSETS LESS CURRENT LIABILITIES			1,556,684		1,592,604

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(6,615 )		(4,320 )

NET ASSETS			1,550,069		1,588,284

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			1,549,969		1,588,184

SHAREHOLDERS' FUNDS			1,550,069		1,588,284

Page 1

Page 2

P A Gibbons Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Philip Gibbons

Director

7th December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

P A Gibbons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06010721 . The registered office is Wood Farmhouse, Friesthorpe Road, Buslingthorpe, Lincoln, Lincs, LN3 5AQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10% on cost
Plant & Machinery	20% on cost
Motor Vehicles	20% on cost
Fixtures & Fittings	20% on cost
Computer Equipment	20% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	2	2

	2	2

Page 3

Page 4

P A Gibbons Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 December 2024	45,000	24,187	152,000	221,187
Additions	-	61,500	111,829	173,329
Disposals	-	-	(111,579 )	(111,579 )

As at 30 November 2025	45,000	85,687	152,250	282,937

Depreciation
As at 1 December 2024	-	15,946	70,391	86,337
Provided during the period	-	16,420	22,906	39,326
Disposals	-	-	(31,591 )	(31,591 )

As at 30 November 2025	-	32,366	61,706	94,072

Net Book Value
As at 30 November 2025	45,000	53,321	90,544	188,865

As at 1 December 2024	45,000	8,241	81,609	134,850

5. Stocks

	2025	2024
	£	£
Stock	600	600

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	18,816	19,248
VAT	2,589	-
Other taxes and social security	291	1,157

	21,696	20,405

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	8,387	3,270
Corporation tax	51	51
VAT	-	498
Accruals and deferred income	1,050	1,050
Directors' loan accounts	2,597	458

	12,085	5,327

Page 4

Page 5

P A Gibbons Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	6,615	4,320

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Dividends paid to directors

11. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	48,000	48,000

12. Ultimate Controlling Party

The company's ultimate controlling party is P Gibbons by virtue of his ownership of 56% of the issued share capital in the company.